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Recently, we have discussed in detail section 71 (i.e. Access to business premises) of CGST Act 2017. Today, we learn the provisions of section 72 of the CGST Act 2017. Complete Details of CGST Section 72 – Officers to assist proper officers. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Section 72(1):

All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.

Section 72(2):

The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.